S. 3996 · 109th Congress
A bill to amend the Internal Revenue Code of 1986 to allow section 1031 treatment for exchanges involving certain mutual ditch, reservoir, or irrigation company stock.
- Stage
- In committee
- Sponsor
- Ken Salazar
- Introduced
- 2006-09-29
- Latest action
- 2006-09-29 · Introduced in Senate
Subjects
Land transfers
Taxation
Tax-exempt organizations
Capital gains tax
Public Lands and Natural Resources
Water Resources Development
Agriculture and Food
Finance and Financial Sector
Income tax
Infrastructure
Tax exclusion
Stocks
Irrigation
Reservoirs